The tariff classification of a woman’s top from China

N009019 April 11, 2007 CLA-2-61:RR:NC:WA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.1020 Mr. W.J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne,California 90250 RE: The tariff classification of a woman’s top from China Dear Mr. Gonzalez: In your letter dated March 18, 2007 you requested a classification ruling on behalf of your client La Femme Boutique, Inc. Style 11794 is a woman’s corset styled top constructed from 100 percent polyester fabric. The garment extends from the bust to below the waist. The curved bottom is capped with a woven fabric. The woven shoulder straps feature a two button and loop closure in the front of the garment. The body of the garment is a mesh fabric with 12 plastic stays covered with a woven fabric which are overlaid on the mesh. The padded bust is constructed of a woven fabric covered by a mesh fabric and overlaid with an appliqué with sequins and beads. The garment has a full side zipper opening with a hook and eye closure at the bottom. There is a full back opening with a woven drawstring laced up back that forms a tie closure at the bottom. The garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric provides the essential character since it provides a significant visual effect to the garment. The garment, therefore, is considered to be composed of a knit fabric.   We are returning your sample as you requested. The applicable subheading for style 11794 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Tops: Of man-made fibers: Women’s. The duty rate will be 28.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 11794 falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division